2018 (4) TMI 675

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....sstt. Commr. (A.R) for respondent Per : Ramesh Nair The brief facts of the case are that the Appellant had incurred expenditure in foreign currency as amounts were deducted from export proceeds by the banks towards their charges. They were issued show cause notice alleging that the charges were taxable in respect of service received in India under Section 66A of the Finance Act, 1994 as the same....

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....al's order is as under : "4. After hearing both the parties and on perusal of record, it appears that the first issue is pertaining to the collection charges of the Indian bankers who in turn send the same to the appellant for collection to the foreign bankers. The department has demanded Rs. 2,37,087/- from the appellant. From the record, it appears that while exporting their goods, they lodged ....

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....iew of this, the appellant cannot be treated as service recipient and no service tax can be charged under Section 66A read with Rule 2 (1)(2)(iv) of the Service Tax Rules, 1994. Moreover, we also find that in appellants own case for the previous period similar order had been passed by the original adjudicating authority and on appeal being filed against the same, the Commissioner (Appeals), vide h....